Tax Transparency: We Should Have a Good Debate

Siromani Dhungana UWB IMF working paper on ‘VAT Fraud and Evasion: What Do We Know and What Can be Done?’ says: Like any tax, the VAT is vulnerable to evasion and fraud. But its credit and refund mechanism does offer unique opportunities for abuse… After introduction of Value Added Tax (VAT) revenue in 1997, Nepal’sContinue reading “Tax Transparency: We Should Have a Good Debate”